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Article
Publication date: 31 July 2023

Peter Ghattas, Teerooven Soobaroyen, Shahzad Uddin and Oliver Marnet

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and…

Abstract

Purpose

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Design/methodology/approach

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Findings

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

Originality/value

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

The Sociological Inheritance of the 1960s: Historical Reflections on a Decade of Changing Thought
Type: Book
ISBN: 978-1-80382-805-3

Content available
Book part
Publication date: 24 October 2023

Rodanthi Tzanelli

Abstract

Details

The New Spirit of Hospitality
Type: Book
ISBN: 978-1-83753-161-5

Article
Publication date: 7 March 2024

Rocío Nogales Muriel

The purpose of this paper is to explore how, in a context of economic, political, social and environmental transitions, SMart, a cultural and artistic social enterprise (CASE)…

Abstract

Purpose

The purpose of this paper is to explore how, in a context of economic, political, social and environmental transitions, SMart, a cultural and artistic social enterprise (CASE), has developed a relevant cooperative model to contribute to mitigate the structural labour precariousness of artists and creators.

Design/methodology/approach

The research design includes a mixed-method approach that combines qualitative and quantitative methodologies with emphasis on the former. Namely, the organisation is SMartbe and its replication across nine European countries was studied as a revelatory case study. Five main types of techniques were deployed in the course of this research, including desk review, direct (participant) observation, interviews, focus group and questionnaire (Likert-scale survey).

Findings

CASEs constitute a specific institutional arrangement that offers innovative labour arrangements for cultural workers and artists to fight against precariousness. Social enterprises are embedded in the social and solidarity economy and stand at the crossroads of markets, civil society and the public, which places them in a critical position: depending on the logic, actors and contexts at play, social enterprises can ensure to varying degrees the general interest through their social mission, their sustainability via the real participation of all their stakeholders and the carrying out of economic activities that are fully consistent with their mission.

Originality/value

It is within this type of sustainability and participation that transformative social innovation can emerge within CASEs. Their potential to contribute to transformative social innovation is based on its four objectives: cultural (to imagine human, participative and sustainable alternatives); social (to achieve a social –including the environment – mission and join the ecosocial transition); participatory (empowering and impacting the public sphere); and economic (being financially sustainable and fair).

Book part
Publication date: 1 July 2024

Alesha Serada

In this paper, I discuss the personalities of several representative crypto YouTube celebrities and Bitcoin aficionados, such as George Tung from CryptosRUs, Mike Jenkins (Guy…

Abstract

In this paper, I discuss the personalities of several representative crypto YouTube celebrities and Bitcoin aficionados, such as George Tung from CryptosRUs, Mike Jenkins (Guy) from Coin Bureau, Lark Davis, Andreas M. Antonopoulos, and Richard Heart. I look closely at their online performances to reveal the character of a trickster, the ambivalent mythological figure that symbolizes chaos, creativity, and disruption. Based on the core literature on the subject, I trace how the figure of a trickster has transformed into the jester in medieval times, and then into the adventurer in the new modern times, and how this transformation is relevant for today. A variety of examples demonstrates that the jester, the trickster, and the adventurer all reveal themselves in different facets of crypto influencers’ performances. However, the most popular YouTubers are also comparatively tame: they produce educational content on cryptocurrencies and blockchain, as compared to “get rich quick” schemes, which are typically presented with a higher degree of tricksteriness. There are also crucial differences and omissions: crypto influencers do not demonstrate queerness, which is inherent to the trickster, and they do not balance praise with abuse, as jesters do. The modern type of an adventurer is more fitting, although it is mostly found in the virtual Wild West of blockchain entrepreneurship, rather than on the most popular YouTube channels.

Details

Defining Web3: A Guide to the New Cultural Economy
Type: Book
ISBN: 978-1-83549-600-8

Keywords

Book part
Publication date: 30 November 2023

Victoria M. Nagy

Abstract

Details

Male Rape Victimisation on Screen
Type: Book
ISBN: 978-1-80262-017-7

Content available
Book part
Publication date: 4 December 2023

Stuart Cartland

Abstract

Details

Constructing Realities
Type: Book
ISBN: 978-1-83797-546-4

Book part
Publication date: 27 November 2023

Jiří Šubrt

Abstract

Details

The Sociological Inheritance of the 1960s: Historical Reflections on a Decade of Changing Thought
Type: Book
ISBN: 978-1-80382-805-3

Book part
Publication date: 8 October 2024

Suddhabrata Deb Roy

Abstract

Details

‘Natural’ Disasters and Everyday Lives: Floods, Climate Justice and Marginalisation in India
Type: Book
ISBN: 978-1-83797-853-3

Article
Publication date: 13 May 2024

Wesley Cheek

Scholars of disaster have discussed how place attachment affects the disaster landscape. The rupture of self from home, of familiar into strange and disconnected is explored…

Abstract

Purpose

Scholars of disaster have discussed how place attachment affects the disaster landscape. The rupture of self from home, of familiar into strange and disconnected is explored through this lens. I propose in this paper that it is possible that what we are seeing is not a sudden disruption of place attachment, but an ongoing process of alienation.

Design/methodology/approach

In this paper I discuss the concepts of both place attachment and alienation. In particular I explore Marx’s concept of alienation. I then look at examples from disaster research and identify instances and concepts that can be better interpreted as an ongoing process of alienation.

Findings

I find that, when using Marx’s framework of alienation, we can take examples from disaster studies that might appear as a sudden disruption of place attachment and critically examine them as cases of alienation.

Originality/value

This exploration of disaster theory offers a new framework for bringing together urban theory, in particular critical urban theory, with disaster research.

Details

Disaster Prevention and Management: An International Journal, vol. 33 no. 3
Type: Research Article
ISSN: 0965-3562

Keywords

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